THRISSUR EXPRESSWAY LIMITED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard Mr. Raja Shekar Rao Salvaji, learned counsel for the petitioner and Ms. K.Mamata Choudary, learned Senior Standing Counsel, Income Tax Department for respondent Nos.1 to 4. We have also heard Mr. G.Praveen Kumar, learned Deputy Solicitor General of India for respondent No.5.

(2.) By filing this petition under Article 226 of the Constitution of India, petitioner has assailed garnishee notice dtd. 17/11/2022 issued by the 2nd respondent under Sec. 226(3) of the Income Tax Act, 1961 (briefly referred to hereinafter as 'the Act') and addressed to the 6th respondent i.e., Axis Bank Limited, Hyderabad for attachment of bank account of the petitioner.

(3.) We may mention that subsequent to issuance of the aforesaid notice dtd. 17/11/2022, 2nd respondent had issued a Corrigendum dtd. 12/12/2022 stating that there was a typographical error in the notice dtd. 17/11/2022. Instead of assessment years 2017-18, 2018-19 and 2019-20 for a sum of Rs.73,25,51,250.00 due from the petitioner, it should be assessment years 2019-20 and 2020-21 for a sum of Rs.31,65,81,430.00.